When is an e-way bill required, and how long is it valid?

When it is needed

For any movement of goods (sale, transfer to a branch, return, job work) where the consignment value exceeds ₹50,000, including tax.

• Inter-state: ₹50,000.
• Within a state: each state notifies its own limit; most use ₹50,000, but some are higher, and some exempt movement within a city. Check your state's notification.
• Inter-state job work and handicraft goods need an e-way bill whatever the value.

Not needed for goods in the exempt list (for example, fresh vegetables, LPG for households, currency, jewellery and precious stones), for non-motorised conveyances, or for goods moving under customs control to or from a port or ICD.

Who generates it

The supplier, the recipient or the transporter, on the e-way bill portal, from the invoice or delivery challan:

• Part A: GSTINs, place of delivery, document number and date, value, HSN code.
• Part B: vehicle number. Not needed when goods move up to 50 km within the state between the business and the transporter.

E-invoicing businesses can generate the e-way bill directly with the IRN.

Validity

A "day" ends at midnight of the following day. Validity can be extended within 8 hours before or after expiry, if goods are still in transit. Since 1 January 2025 the total life, with extensions, is capped at 360 days, and an e-way bill cannot be generated on a document dated more than 180 days earlier.

Blocking

The portal blocks e-way bill generation for a GSTIN that has not filed GSTR-3B (or CMP-08) for two consecutive tax periods.

If goods are stopped

Under section 129, goods without a valid e-way bill can be detained. They are released on payment of a penalty of 200% of the tax (where the owner comes forward), or 50% of the value where the owner does not. For exempt goods, the penalty is 2% of the value or ₹25,000, whichever is lower.